CHANGE OF THE TAXATION OF BEER PRODUCTION IN THE RUSSIAN EMPIRE IN THE SECOND HALF OF THE 19TH CENTURY

  • Kravtsova, E. S.
  • Vyazovchenko, L. I.
Abstract:
By the beginning of the XX century in the Russian Empire home beer production was not subject to any taxes and was widely developed among peasants. To large holidays, especially local, village, to weddings peasants always boiled beer in large quantities, but again same only for themselves, not on sale. In the late nineteenth century significantly increased the role of indirect taxes, and above all drink taxes. By the beginning of XX century. Russia had the following indirect taxes: taxes on sugar, matches, oil, tobacco, beer, fruit and grape wines, drinking monopoly, customs taxes and fees, inheritance taxes, stamp duties. The system of indirect taxes should include income from the monopoly price for the products of the state industry and monopoly tariffs for rail transportation. The first place among indirect taxes was traditionally occupied by drinking, which included beer taxation, which was the largest item of the state revenue budget – its volume is two and a half times higher than the income from all direct taxes. In the last thirty years of the nineteenth century, the income from drinking more than doubled; this was due to a twofold increase in the rate of taxation itself, that is, in the Russian state beer taxation had a positive fiscal value.
SGEM Research areas:
Year:
2018
Type of Publication:
In Proceedings
Keywords:
excise; beer; production; Russian Empire
Volume:
18
SGEM Book title:
5th International Multidisciplinary Scientific Conference on Social Sciences and Arts SGEM 2018
Book number:
2.2
SGEM Series:
International Multidisciplinary Scientific Conference on Social Sciences and Arts-SGEM
Pages:
231-236
Publisher address:
51 Alexander Malinov blvd, Sofia, 1712, Bulgaria
SGEM supporters:
Bulgarian Acad Sci; Acad Sci Czech Republ; Latvian Acad Sci; Polish Acad Sci; Russian Acad Sci; Serbian Acad Sci & Arts; Slovak Acad Sci; Natl Acad Sci Ukraine; Natl Acad Sci Armenia; Sci Council Japan; World Acad Sci; European Acad Sci, Arts & Letters; Ac
Period:
26 August – 01 September, 2018
ISBN:
978-619-7408-53-9
ISSN:
2367-5659
Conference:
5th International Multidisciplinary Scientific Conference on Social Sciences and Arts SGEM 2018, 26 August – 01 September, 2018
DOI:
10.5593/sgemsocial2018/2.2/S08.029
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